#section 43
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184 articlesIncome Tax

Income Tax
Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA
Income Tax

Income Tax
Section 44BB has no application in absence of Permanent Establishment
Income Tax

Income Tax
Addition towards disallowance u/s 14A to book profit computed u/s 115JB is unsustainable
Income Tax

Income Tax
Depreciation u/s 32 allowable only when asset is put to use for business purpose
Income Tax

Income Tax
Order passed without adequate reasoning is a non-speaking order
Income Tax

Income Tax
Loss on foreign exchange fluctuation while repaying loan taken to import machinery is capital expenditure
Corporate Law

Corporate Law
Evergreening or layering of patent protect is impermissible under Indian Patent Law
Company Law

Company Law
Preference Share Capital And Preference Capital
Income Tax

Income Tax
Delayed employees PF remittance -Power to disallow u/s 143(1)- Effect of SC decision
Income Tax

Income Tax
Discouragement of Cash Transactions under Various Laws in India
Income Tax

Income Tax
Analysis of Cash Payments under section 40A(3) and 43(1)
Income Tax

Income Tax
Currency derivative transactions are not speculative transaction- Section 43(5)
Income Tax

Income Tax
F&O Turnover, Taxation, Audit & More
Income Tax

Income Tax
